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Reference: S.C. Code of Laws 12-60-2510, 12-60-2520 & 12-43-217

Objections must be in writing, you are able to file an online appeal by clicking on the following link: Informal Appeal. The Informal Appeal Request Form can be located under Forms & Documents.

If you received a Notice of Classification, Appraisal & Assessment of Values, appeal rights expire within 90 days of date the notice was mailed. The deadline is shown on the Notice.

If no Assessment Notice is sent, the taxpayer has until the last day to pay taxes without a penalty to file the Informal Appeal for that tax year. Generally, the last day to pay without penalty is January 15th.

Your objection must contain the following:

  • Identification of the property in question, Tax Map Number (TMS) and property address (if applicable)
  • Basis of your appeal
  • Your opinion of Value
  • Contact name and telephone number

You may be contacted by a representative of the Assessor’s office to discuss your issues, either by telephone or scheduled conference

Step 1. Informal Review A certified appraiser will conduct an informal review of all timely-filed appeals.

Step 2. Notice of Decision The assessor will notify the property owner of the results of the review by mailing a notice of decision

Step 3. Board of Appeals After receiving the assessor’s notice of decision you can appeal to the County Board of Assessment Appeals by filing a written protest with the board within 30 days of the notice of decision date.

Step 4. Administrative Law Court Division If you are not satisfied with the decision made by the County Board of Assessment Appeals, you may appeal to the Administrative Law Judge Division within 30 days of the County Board of Assessment Appeals written decision.

Taxpayers are urged to file objections for any tax year early in the year (in the spring if possible). Objections are handled in the order received. Filing an objection does not relieve the taxpayer of the obligation to pay the current bill while the objection process proceeds. For that reason, filing well before bills are issued is advised.

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